Consent-based sharing of GST information requires registered person approval and recipient consent for invoice-linked data sharing. Consent-based sharing of GST information is allowed where a registered person opts to share particulars furnished in FORM GST REG-01, FORM GSTR-3B and FORM GSTR-1, including amended FORM GSTR-1A where applicable, with a requesting system under section 158A. The requesting system must obtain the registered person's consent and send it, with the relevant tax periods, to the common portal. For invoice-related sharing, the registered person may consent only after obtaining the recipients' consent, which is deemed obtained on his consent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Consent-based sharing of GST information requires registered person approval and recipient consent for invoice-linked data sharing.
Consent-based sharing of GST information is allowed where a registered person opts to share particulars furnished in FORM GST REG-01, FORM GSTR-3B and FORM GSTR-1, including amended FORM GSTR-1A where applicable, with a requesting system under section 158A. The requesting system must obtain the registered person's consent and send it, with the relevant tax periods, to the common portal. For invoice-related sharing, the registered person may consent only after obtaining the recipients' consent, which is deemed obtained on his consent.
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